Neil T. Nordbrock - Page 10




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          continuing failure to provide documents concerning their claimed            
          deductions other than a few documents that related to expenses              
          for 1995.  The motion also pointed out petitioners’ failure to              
          submit a trial memorandum identifying witnesses as required by              
          the Court’s Standing Pre-Trial Order.  Respondent’s motion was              
          set for hearing on January 28, 2002.  When the cases were called            
          for trial on January 28, petitioners filed a Renewal of Motion to           
          Dismiss, repeating and expanding on scurrilous accusations                  
          against respondent’s counsel and the Court and claiming that the            
          Court lacked jurisdiction because neither respondent’s counsel              
          nor the Court would provide copies of their oaths of office to              
          petitioners.  Petitioners’ motion was denied.  Respondent’s                 
          motion in limine was granted.                                               
               The cases proceeded to trial on January 28.  Petitioners               
          presented neither evidence nor argument that respondent’s                   
          determination of specific items of income was erroneous.  The               
          facts that were deemed stipulated connected petitioners to items            
          of income either by specific receipts or by bank deposits into              
          accounts under the control of petitioners.  See Delaney v.                  
          Commissioner, 743 F.2d 670 (9th Cir. 1984), affg. T.C. Memo.                
          1982-666; Tokarski v. Commissioner, 87 T.C. 74 (1986).  The                 
          testimony of Mr. Nordbrock and the documents presented for 1995             
          related to legal and other expenses of filing his personal                  
          bankruptcy, repairs or improvements to petitioners’ home, travel            






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